Mobile Workforce State Income Tax Simplification Act of 2019

Summary

Mobile Workforce State Income Tax Simplification Act of 201 9 This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes professional athletes; professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions; and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

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Timeline

1. 22 October 2019

   Introduced

   Referred to the House Committee on the Judiciary.

   Source: IntroReferral

2. 22 October 2019

   Introduced

   Introduced in House

   Source: IntroReferral

3. 22 October 2019

   Introduced

   Introduced in House

   Source: IntroReferral

4. 15 November 2019

   Referred

   Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 22 October 2019 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 22 October 2019

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 22 October 2019

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 22 October 2019

  Open at official source

Sponsors

• W. Steube · R · Sponsor
• · hsju00 · Standing

Related records

• related to → Mobile Workforce State Income Tax Simplification Act of 2019
• related to → Mobile Workforce State Income Tax Simplification Act of 2021
• related to ← Mobile Workforce State Income Tax Simplification Act of 2020
• related to ← American Workers, Families, and Employers Assistance Act